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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Deploying highly skilled and trained personnel for taking care ...


Complex Equipment Servicing Classified as 'Maintenance Services' for Tax, Not 'Consulting Engineer's Service'.

April 13, 2017

Case Laws     Service Tax     AT

Deploying highly skilled and trained personnel for taking care of periodical servicing or even putting those people throughout the year on such job in respect of servicing and maintenance of complex hydraulic and mechanical equipments will not make these services ‘Consulting Engineer’s service’, when they are actually in the category of ‘maintenance services’ - AT

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